H.R. 4114 (98th): Employee Stock Option Revision Act

Oct 06, 1983 (98th Congress, 1983–1984)
Died (Referred to Committee)
Frank Guarini Jr.
Representative for New Jersey's 14th congressional district
Related Bills
H.R. 4170 (Related)
Deficit Reduction Act of 1984

Signed by the President
Jul 18, 1984


This bill was introduced on October 6, 1983, in a previous session of Congress, but was not enacted.

Introduced Oct 06, 1983
Referred to Committee Oct 06, 1983
Full Title

A bill to amend the Internal Revenue Code of 1954 to defer the inclusion in income with respect to transfers of stock in a corporation pursuant to certain employee stock options.


No summaries available.

7 cosponsors (5R, 2D) (show)

House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Employee Stock Option Revision Act - Title I - Provides that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code. Title II - Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect. Allows such a deferral until such time as a disposition of such stock occurs.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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